R$.$Sunland Co$.$ uses special journals and a general ledger. the following transaction occured in May $2022.($ May $1$ R$.$ Sunland invested $$46,900$ cash in the business. May $2.$ sold merchandise to lawrie co$.$ for $$6,530$ cash. the cost of merchandise sold was $$4,470.$ May $3$ purchased merchandise for $$6,940$ from j$.$moskos using schecks no$\mathrm{.}101$ May $14$ paid salary to h$.$rivera $$715$ by using check no$\mathrm{.}102.$ May $16$ sold merchandise on account to k$.$ stanton for $$965,$ terms n$/30.$ the cost of the merchandise sold was $ $550.$ May $22$ a check of $$9,380$ is recieved from m$.$ mangini in full for invoice $101$; no discount given. $($a$)$ prepare a multiple$-$column cash receipts journal and record thr transactions for may that should be journalized $($record entries in the order presented in the problem statement$)($b$)$ prepare a multiple$-$column cash payments journal and record the transactions for may that should be journalized. $($record entries in the order presented in the problem statement$)$